We calculate the light cone wave functions for a virtual photon to split into quark-antiquark states, including for the first time quark masses at one loop accuracy. These wave functions can be used to calculate cross sections for several precision probes of perturbative gluon saturation at the Electron-Ion Collider. Using these wave functions we derive, for the first time, the dipole picture deep inelastic scattering cross sections at one loop for longitudinal and transverse virtual photons including quark masses. The quark masses are renormalized in the pole mass scheme, satisfying constraints from the requirement of Lorentz invariance of the quark Dirac and Pauli form factors.